Law: Wealth Tax Act, (XV of 1963)

Section: 17B,24

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 1979

Section: 133

Law: Income Tax Appellate Tribunal Rules, 1981

Section: 20

JUDGMENT MUHAMMAD MUZAMMAL KHAN, J.- This constitutional petition seeks order dated 07-05-2003 passed by respondent No.4 whereby appeal of petitioner was dismissed for non-prosecution to declared illegal, void and of no legal consequence. 2. Precisely, relevant facts are the petitioner in an assessee of Wealth Tax Department with the status of an individual under the jurisdiction Special Officer of Wealth Tax Circle-23, Zone-B. Lahore and his assessments from 1991 to 1997 were finalized through a consolidated order dated 25-6-1998. Respondent No.2 by invoking provisions of Section 17-B of the Wealth Tax Act, 1963 cancelled the order of assessing officer with a direction to him to reassess the net wealth of the petitioner including valuation of his house at Lawrence Road, Lahore, vide his order dated 15-05-2001. 3. The inspecting Additional Commissioner of Income Tax, Range-IV, Zone-B, Lahore (respondent No.3) ignoring the fact that respondent No.2 had already invoked provisions of Section 17-B of the Wealth Tax Act, 1963, applying the same provisions, again modified the order passed by Respondent No.1 which already stood cancelled inspite of the fact that powers under Section 17-B of the act (ibid) could not have been exercised for the second time. Petitioner aggrieved of the decision of the respondent No.3 dated 29-05-2002 filed an appeal before the Income tax Appellant Tribunal in terms of section 24 of the wealth Tax Act, 1963. Appeal of the petitioner was dismissed for non-prosecution by it through the order impugned dated 07-05-2003. Petitioner after moving an application under Rule 20 of the Income Tax Appellant Tribunal Rules, 1981 for recall of the order and after moving another application before respondent No.3, filed instant constitutional petition, for the relief noted above. Respondent inspite of notice, opted not to appear, hence are processed exparte. 4. Learned counsel for the petitioner submitted that under Rule 20 of the Income Tax Appellant Tribunal Rules, 1981, appeal of the petitioner could not have been dismissed in default of appearance and instead, the appeal should have been decided on merits. He in this behalf, referred to a judgment…

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